pdf Class Activity- Overheads 1. A large hotel has recently reorganized its costing system and split its activities into four cost centres as follows. (a) Accommodation (b) Catering (c) Leisure (d) Outings The hotel is moving towards standardizing its services and selling a hotel package to its customers who will include accommodation, meals, use of leisure facilities and a number of outings. There is to be a pre-determined price per day for the use of each cost centre by the customers Labour and material can be identified and allocated to the cost centres in the budget but other owerheads lised below cannot be so readily dentfed. AccommodationCatering Leisure Outings Total Labour Materials Power Rent & rates Depreciation Advertising Office experises 284,000 84,000 84,000 72,000 110,000 100,500 35,000 38,500 19,000 36,000 16,000 13,000 76,000 240,000 Yoet are given thr fallowing adelitionsi information shout the cost centres from the budget the comsing year